The audit should also prompt policy reforms to prevent these abuses from occurring again.

Mr. Hingle admitted to taking $20,000 in bribes from contractor Aaron Bennett in exchange for approving large payments to Mr. Bennett's firm, Benetech, in a large contract to manage construction of a new jail after Hurricane Katrina. Mr. Hingle also admitted he was reimbursed more than $149,000 from his political campaign fund for personal expenses or expenses for the office. He faces up to seven years in prison.

Auditors found other likely violations. They highlighted more than $17,300 in Sheriff's Office reimbursements to Mr. Hingle for travel expenses that didn't occur or that were reimbursed twice.

In one case, the then-sheriff received $3,744 for travel and registration for him and Maj. Brandon Mouriz to attend a 2009 conference in New Mexico. But according to records, and Maj. Mouriz' own admission, the pair didn't attend the conference, auditors said.

Mr. Hingle also got $950 for registration fees for him and Maj. Mouriz to attend another conference in Washington, D.C. However, conference organizers told auditors they did not charge registration fees. The audit mentioned other questionable reimbursements involving the former sheriff and Maj. Mouriz.

In addition, the report said Maj. Mouriz acknowledged receiving tickets to sporting events from Mr. Bennett while Benetech was working for the Sheriff's Office.

Sheriff Lafrance also said he's implementing changes in financial records. He should adopt the recommendations in the audit to ensure public dollars are properly spent and accounted for.

The sheriff also needs to make clear the boundary between the official functions of the office and political activities. Auditors said email messages indicated that several Sheriff's Office employees had worked during office hours to organize former Sheriff Hingle's campaign fundraisers, in apparent violation of state law. That should not happen again.